The Central Government notifies the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) Rules, 2019
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 05/2019 Central Excise-NT
New Delhi, the 21st August, 2019
GSR…….(E).- In exercise of the powers conferred by sub-sections (1) and (2) of section
132 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby makes
the following rules, namely:-
1. Short title and commencement.- (1) These rules may be called the Sabka
Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019.
(2) They shall come into force on the 1st day of September, 2019.
2. Definitions.- In these rules, unless the context otherwise requires, –
(a) “Scheme” means the Sabka Vishwas (Legacy Dispute Resolution) Scheme,
2019, specified under Chapter V of the Finance (No.2) Act, 2019 (23 of 2019);
(b) “section” means the section of the Finance (No. 2) Act, 2019;
(c) “Form” means the Form annexed to these rules;
(d) Words and expressions used in these rules but not defined in these rules and
defined in the Scheme shall have the meanings respectively assigned to them in the
Scheme.